26 U.S.C. § 6216
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- (1)For procedures relating to receivership proceedings, see subchapter B of chapter 70.
- (2)For procedures relating to jeopardy assessments, see subchapter A of chapter 70.
- (3)For procedures relating to claims against transferees and fiduciaries, see chapter 71.
- (4)For procedures relating to partnership items, see subchapter C.